Clem is married and is a skilled carpenter. Clem's wife, Wanda, works part time as a substitute grade school teacher. Determine the amount of Clem's expenses that are deductible for AGI this year (if any) under the following independent circumstances:

d. Clem paid $90 to rent a safety deposit box to store his coin collection. Clem has collected coins intermittently since he was a child, and he expects to sell his collection when he retires.